AN ACT to amend Tennessee Code Annotated, Title 55 and Title 67, relative to taxation.
Summary
HB1171 makes a narrow change to Tennessee’s tax-related reporting and oversight provisions. Specifically, it amends Tennessee Code Annotated § 67-4-2109(r)(1) to add the Office of Legislative Budget Analysis to the list of entities that receive certain information, inserting it after the reference to the House and Senate. The bill does not create a new tax or change tax rates; instead, it adjusts who is included in an existing statutory disclosure or notification framework.
The measure appears to be a technical or administrative update within the state’s tax law structure. Its caption references Titles 55 and 67, but the operative language in the bill text only changes Title 67. The bill takes effect immediately upon becoming law, reflecting a standard urgency clause rather than a delayed implementation schedule.
Impact
The bill would amend Tennessee’s tax code by expanding the statutory recipients of information under § 67-4-2109(r)(1) to include the Office of Legislative Budget Analysis. As a result, that office would be expressly entitled to the same information already directed to the House and Senate under the existing provision. The practical effect is to broaden legislative access to tax-related data for budget analysis and oversight purposes, without altering taxpayer obligations or substantive tax policy.
Sentiment
The available voting history suggests broad support and little opposition. In the House Government Operations Committee, the bill was recommended for passage as amended and referred onward by a 13-0 vote, indicating unanimous committee approval. No committee transcript is available, but the absence of dissent in the recorded vote points to a generally favorable reception, likely because the bill is limited and administrative in nature.
Contention
There is no recorded substantive controversy in the provided materials. The only notable procedural point is that the House Government Operations Committee recommended passage if amended and referred the bill to the Finance, Ways, and Means Committee, which suggests the committee viewed the measure as affecting fiscal oversight and budget analysis. Any discussion would likely center on whether adding the Office of Legislative Budget Analysis to the disclosure list is appropriate or necessary, but no opposing arguments are documented here.